Ohio Code § 5731.51
Ohio Code § 5731.51. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.51.
The tax on the transfer of intangible property or tangible personal property not within
this state from a resident of this state shall be deemed to have originated in the
municipal corporation or township in which the decedent was domiciled. The municipal corporation or township in which the tax on the transfer of the intangible
property of a nonresident accruing under Chapter 5731. of the Revised Code shall be
deemed to have originated, shall be determined as follows: (A) As to bonds, notes, or other securities or assets, in the possession or in the control
or custody of a corporation, institution, or person in this state, such tax shall
be deemed to have originated in the municipal corporation or township in which such
corporation, institution, or person had the same in possession, control, or custody
at the time of the transfer. (B) As to money on deposit with any corporation, bank, institution, or person, such tax
shall be deemed to have originated in the municipal corporation or township in which
such corporation, bank or other institution had its principal place of business, or
in which such person resided at the time of such succession.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.51
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5731.51?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5731.51 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5731.51 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.